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Commissioner of Central Excise & Service Tax, Bolpur Versus M/s. Vision Sponge Iron Pvt. Ltd.

2016 (4) TMI 492 - CESTAT KOLKATA

Admissibility of Cenvat credit - Rule 2(a)(A) of Cenvat Credit Rules 2004 - Inputs like TOT/TMT Rods, Cement used in the manufacture of water tank to purify water for use in their Captive Power Plan - Revenue contended that the said storage tank is fully embedded to the ground and not remain goods - Held that:- by relying on the decision of Karnataka High Court in the case of Commissioner of Central Excise, Bangalore-II vs. SLR Steels Ltd. [2012 (9) TMI 169 - KARNATAKA HIGH COURT] as considered .....

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al No.102/BOL/2013 dated 06.11.2013 passed by the Commissioner of Central Excise (Appeals-III), Kolkata as First Appellate Authority. 2. None appeared on behalf of the Respondent and an adjournment request was received. 3. Sri S.S.Chatterjee, Supt.(AR) appearing on behalf of the Revenue submitted that the Appellant has used inputs like TOT/TMT Rods, Cement in the manufacture of water tank to purify water for use in their Captive Power Plan. It is the case of the Revenue that the said storage tan .....

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spondent relied on the case law of Commissioner of Central Excise, Bangalore-II vs. SLR Steels Ltd.[2012(280) E.L.T. 176(Kar.)]. While dismissing the Revenue s Appeal, Karnataka High Court made the following observations in the case relied upon by the First Appellate Authority; 6. In order to answer this question, it is necessary to look into the definition of capital goods as contained in the Cenvat Credit Rules, 2004 which reads as under : Rule 2(a). Capital goods means : (A) the following goo .....

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(1) In the factory of the manufacturer of the final products, but does not include any equipment of appliance used in an office; or (2) For providing output service. 7. A perusal of the aforesaid provision makes it very clear though storage tanks may be immovable property and the pollution control equipment are included within the definition of capital goods , input as defined in Rule 2(k) makes it clear that input includes in goods used in the manufacture of capital goods which are further used .....

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other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods. 8. Therefore, the notification of the Legislature is very clear that it is only the inputs used in the manufacture or construction of capital goods which is construed as input and cenvat credit is available on the duty paid in purchase of such inputs. If the cement, angles, channels, Centrally Twister Deform bar (C.T.D.) or Thermo Mechanically Treated bar (T. .....

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